Inheritance tax: spouse exemption for non-UK domiciled spouses | Practical Law
A note about the restrictions on the spouse exemption for inheritance tax (IHT) where gifts are made by a UK domiciled spouse to a non-UK domiciled spouse. It explains how the restrictions have altered, following amendments introduced by Finance Act 2013, and how a non-UK domiciled spouse can elect to be treated as UK domiciled to benefit from an unrestricted spouse exemption.